LETTER OF TAX BILLS

STPs is a letter to the tax bill and or administrative sanctions such as fines, and or interest. Administrative penalties billed with STPs include administrative fine of Rp. 50000.00 for taxpayers who are not or are late in submitting STPs period, administrative fines of Rp. 100,000.00 for taxpayers who are not or are late in submitting the annual Tax, penalty 2% of Tax Base for entrepreneurs who do

not report his business to be confirmed as Taxable Entrepreneur, Entrepreneur Taxable not make or incomplete filling Tax Invoice, flowers, for taxpayers to correct their own STPs PajakTahunan resulting kurarng pay, interest, for taxpayers who are late or do not pay the tax that is due is paid STPs has a function as a correction of the amount of tax payable by STPs taxpayer, means to impose sanctions in the form of interest and or fines; and as a means to collect tax.

Letter of tax collection was published by several reasons such as tax in the current year or less are not paid; because it is based on research STPs there is a lack of payments due to misspelled or incorrectly calculated, because the taxpayer subject to administrative sanctions such as fines and or interest, because entrepreneurs are taxed not reported to be confirmed as a Taxable Person, because entrepreneurs are not / not Entrepreneur Taxable create a Tax Invoice, or because the Taxable Person not create a tax invoice or create a tax invoice but not timely or does not fill a tax invoice in full.